ESMA LIBRARY
REFINE YOUR SEARCH
Sections
- (-) Remove Risk Analysis & Economics - Markets Infrastructure Investors filter Risk Analysis & Economics - Markets Infrastructure Investors
- (-) Remove Corporate Disclosure filter Corporate Disclosure
- (-) Remove Market Abuse filter Market Abuse
- (-) Remove Benchmarks filter Benchmarks
- (-) Remove Market Integrity filter Market Integrity
- (-) Remove Short Selling filter Short Selling
- (-) Remove Transparency filter Transparency
- CESR Archive (296) Apply CESR Archive filter
- Corporate Information (79) Apply Corporate Information filter
- Post Trading (53) Apply Post Trading filter
- Joint Committee (35) Apply Joint Committee filter
- Credit Rating Agencies (27) Apply Credit Rating Agencies filter
- MiFID - Investor Protection (24) Apply MiFID - Investor Protection filter
- MiFID - Secondary Markets (23) Apply MiFID - Secondary Markets filter
- Supervisory convergence (22) Apply Supervisory convergence filter
- Fund Management (21) Apply Fund Management filter
- CCP Directorate (19) Apply CCP Directorate filter
- Prospectus (16) Apply Prospectus filter
- IFRS Supervisory Convergence (14) Apply IFRS Supervisory Convergence filter
- Guidelines and Technical standards (12) Apply Guidelines and Technical standards filter
- Market data (10) Apply Market data filter
- Planning reporting budget (9) Apply Planning reporting budget filter
- Board of Supervisors (7) Apply Board of Supervisors filter
- Securities Financing Transactions (7) Apply Securities Financing Transactions filter
- Trading (6) Apply Trading filter
- Securitisation (5) Apply Securitisation filter
- Sustainable finance (5) Apply Sustainable finance filter
- Trade Repositories (5) Apply Trade Repositories filter
- European Single Electronic Format (4) Apply European Single Electronic Format filter
- Innovation and Products (4) Apply Innovation and Products filter
- Management Board (4) Apply Management Board filter
- Corporate Finance (3) Apply Corporate Finance filter
- COVID-19 (2) Apply COVID-19 filter
- Press Releases (2) Apply Press Releases filter
- Audit (1) Apply Audit filter
- Corporate Governance (1) Apply Corporate Governance filter
- Crowdfunding (1) Apply Crowdfunding filter
- IAS Regulation (1) Apply IAS Regulation filter
Type of document
- (-) Remove Final Report filter Final Report
- (-) Remove Annual Report filter Annual Report
- Letter (186) Apply Letter filter
- Reference (155) Apply Reference filter
- Press Release (100) Apply Press Release filter
- Statement (82) Apply Statement filter
- Report (76) Apply Report filter
- Opinion (56) Apply Opinion filter
- Consultation Paper (49) Apply Consultation Paper filter
- Guidelines & Recommendations (36) Apply Guidelines & Recommendations filter
- Speech (32) Apply Speech filter
- Compliance table (9) Apply Compliance table filter
- Q&A (9) Apply Q&A filter
- Decision (7) Apply Decision filter
- Technical Advice (6) Apply Technical Advice filter
- Technical Standards (6) Apply Technical Standards filter
- CESR Document (4) Apply CESR Document filter
- SMSG Advice (1) Apply SMSG Advice filter
Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
---|---|---|---|---|---|---|---|---|---|
22/12/2015 | 2015/WP/2015/2 | Working Paper No.2, 2015 “Monitoring systemic risk in the hedge fund sector” | Risk Analysis & Economics - Markets Infrastructure Investors | Final Report | PDF 872.37 KB |
The working paper proposes new measures for systemic risk in the hedge fund sector. These measures are based on the ability of hedge funds to influence (be influenced by) the performance trend of the entire hedge fund sector. The proposed measures display a high ability to identify periods of financial distress, are robust to modifications in the underlying econometric model and deliver an innovation in the monitoring of systemic risks in the fund industry. |
|||
20/09/2013 | 2013/1138 | Trends, Risks, Vulnerabilities No. 2, 2013 | Risk Analysis & Economics - Markets Infrastructure Investors | Final Report | PDF 2.92 MB |
||||
12/03/2014 | 2014/188 | Trends, Risks, Vulnerabilities No. 1, 2014 | Risk Analysis & Economics - Markets Infrastructure Investors | Final Report | PDF 2.33 MB |
||||
14/02/2013 | 2013/212 | Trends, Risks and Vulnerabilities report | Risk Analysis & Economics - Markets Infrastructure Investors | Final Report | PDF 2.03 MB |
||||
05/03/2018 | ESMA70-145-386 | Technical Advice on the evaluation of certain elements of the Short Selling Regulation | Short Selling | Final Report | PDF 1.72 MB |
||||
01/07/2013 | 2013/805 | Supervisory Practices under MAD- Peer review report and Good Practices | Market Abuse, Supervisory convergence | Final Report | PDF 1.17 MB |
ESMA's peer review of the supervisory practices EEA national competent authorities (NCAs) covers how national authorities enforce the requirements of the Market Abuse Directive (MAD). The Directive deals with the prevention of the dissemination of misleading information, the breach of reporting obligations and market abuse. | |||
01/07/2013 | 2013/806 | Supervisory Practices under MAD- Mapping Report | Market Abuse, Supervisory convergence | Final Report | PDF 315.44 KB |
ESMA's Mapping Report on Supervisory Practices under MAD sets out the situation in each Member State as regards their implementation of the various requirements of the Market Abuse Directive. | |||
16/08/2012 | 2012/525 | Summary of responses on considerations of materiality in financial reporting | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 383.4 KB |
||||
12/12/2019 | ESMA42-111-4916 | STOR Peer Review Report | Market Abuse, Supervisory convergence | Final Report | PDF 1.17 MB |
||||
16/06/2014 | 2014/643 | Review on the application of accounting requirements for business combinations in IFRS financial statements | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 751.04 KB |
This report evaluates the consistency of application of key requirements of IFRS 3 - Business Combinations and how compliant and entity-specific IFRS 3 disclosures are in the 2012 annual IFRS financial statements of a sample of 56 issuers in the European Union (EU). It also includes other IFRS 3 issues identified as part of the enforcement experience of European national enforcers (European Enforcers) that participate in the European Enforcers Coordination Sessions (EECS). |
|||
26/07/2012 | 2012/482 | Review of Greek Government Bonds accounting practices | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 583.61 KB |
This report includes a Review of Greek Government Bonds accounting practices in the IFRS Financial Statements for the year ended 31 December 2011. |
|||
18/11/2013 | 2013/1664 | Review of Accounting Practices- Comparability of IFRS Financial Statements of Financial Institutions in Europe | Corporate Disclosure | Final Report | PDF 1.3 MB |
This report provides an overview of accounting practices of financial institutions in Europe in selected areas related to financial instruments. It evaluates the level of comparability and quality of the disclosures in the 2012 IFRS financial statements of a sample of 39 major European financial institutions and includes recommendations to enhance the transparency of financial information through the application of the IFRS provisions. Transparent financial information plays a key role in maintaining market confidence, improving markets’ efficiency by allowing investors to identify risks in a timely manner, contributing to financial stability and is a pre-requisite in creating premises for sound economic growth. As an effect of market turbulences resulting from the financial crisis, transparency and comparability of the financial statements of financial institutions have gained increased importance for market participants. In this context, ESMA has intensified its reviewing activities, with an increased focus on the financial statements of financial institutions and together with EBA and ESRB has undertaken further initiatives to improve the level of confidence in the financial sector by asking financial institutions to provide better disclosure of financial and risk information in financial reporting. Overall ESMA found that disclosures specifically covered by requirements of IFRS 7 – Financial Instru-ments: Disclosures were generally provided and acknowledges the efforts made by financial institutions to improve the quality of their financial statements. Yet, ESMA observed a wide variability in the quality of the information provided and identified some cases where the information provided was not sufficient or not sufficiently structured to allow comparability among financial institutions. Some financial institutions provided disclosures that were not specific enough, lacked links between quantitative and narrative information, or provided disclosures that could not be reconciled to the primary financial statements. ESMA urges issuers to take a step back and consider the overall objectives of IFRS 7 against their specific circumstances when preparing disclosures. When information was provided outside financial statements (e.g. in a risk report or business review), in some cases it was unclear whether it was incorporated by reference. In general, users of financial infor-mation would benefit if information provided in different sections of the financial report were linked to each other and if information provided across these reports was consistent or major differences in bases used to provide this information were explained. | |||
03/07/2013 | 2013/326 | Retailisation in the EU | Risk Analysis & Economics - Markets Infrastructure Investors | Final Report | PDF 976.31 KB |
||||
28/03/2011 | 2011/22 | Report- ESMA Data on Prospectuses Approved and Passported- July 2010 to December 2010 | Prospectus, Corporate Disclosure | Final Report | PDF 134.79 KB |
||||
03/01/2013 | 2012/875 | Report to the European Parliament, the Council and the Commission on the budgetary impli-cations of Regulation (EU) No 236/2012 on short selling and certain aspects of credit default swaps | Short Selling | Final Report | PDF 532.88 KB |
||||
30/08/2016 | 2016/1234 | Report on Trends, Risks and Vulnerabilities No.2, 2016 | Risk Analysis & Economics - Markets Infrastructure Investors | Final Report | PDF 3.07 MB |
||||
14/09/2015 | 2015/1290 | Report on Trends, Risks and Vulnerabilities No.2, 2015 | Risk Analysis & Economics - Markets Infrastructure Investors | Final Report | PDF 2.88 MB |
||||
06/11/2017 | ESMA50-165-416 | Report on Trends, Risks and Vulnerabilities No.2 2017- correction | Risk Analysis & Economics - Markets Infrastructure Investors | Final Report | PDF 2.89 MB |
ERRATUM - In TRV 2 2017, p.39 table V.3, the values in the last four rows of column five were accidentally misreported. For this reason, ESMA now provides a corrected version, including the corrected values and a footnote pointing to the initial mistake. |
|||
20/03/2017 | ESMA50-165-279 | Report on Trends, Risks and Vulnerabilities No.1, 2017 | Risk Analysis & Economics - Markets Infrastructure Investors | Final Report | PDF 2.73 MB |
||||
17/03/2016 | 2016/348 | Report on Trends, Risks and Vulnerabilities No.1, 2016 | Risk Analysis & Economics - Markets Infrastructure Investors | Final Report | PDF 3.13 MB |